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Codes of conduct for the CSR practice

Author

Listed:
  • abderrahmane LAIB

  • Rachida SAHRAOUI

Abstract

Objectives: demonstrate the Algerian company SONATRACH's commitment to CSR through the development of its code of conduct. \n Originality / relevance: The issue addressed in this article is very relevant since it addresses a recent subject which is CSR and its practice through codes of conduct. These two subjects are not the subject of much scientific production in Algeria. As a result, the article provides interesting content and analysis contributing to the advancement of scientific knowledge. \n Contributions: the study made it possible to conclude that the SONATRACH code of conduct corresponds to an internal regulation relating to the question of ethics, which on the subject of this one, it is satisfied to translate at the scale of the company the Algerian regulations. \n Methodological contributions: This article contains the result of an in-depth analysis of the content of the SONATRACH code of conduct. The approach adopted consisted, first, in developing an analysis grid comprising a certain number of criteria, and then, carrying out an objective study of the code of conduct to arrive at results that take these criteria.

Suggested Citation

  • abderrahmane LAIB & Rachida SAHRAOUI, 2021. "Codes of conduct for the CSR practice," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(1), pages 116-131, June.
    • Handle: RePEc:jaf:journl:v:12:y:2021:i:1:n:444
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    File URL: https://www.scientific-society.com/AF/article/view/444
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    More about this item

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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